Special Districts RTD/CD/FD Service Fee Change
Posted: October 6, 2009
ATTENTION RETAILERS LOCATED IN THE SPECIAL DISTRICTS RTD/CD/FD SPECIAL DISTRICT
SALES/USE TAX SERVICE FEE CHANGES
Effective immediately the Colorado Department of Revenue has determined that under Senate Bill 09-275, the Colorado sales tax Service Fee rate (also known as the Vendor's Fee) must be reduced to zero for the state-collected special districts Regional Transportation District (RTD), Scientific and Cultural District (CD), and Football District (FD).
Retailers should no longer take the vendor fee for RTD/CD/FD in the special district column on timely filed returns. This also applies to any retailers that may still be collecting Baseball District sales/use tax.
- Businesses with multiple locations that file by spreadsheet or on pre-printed forms mailed by the Department must change the special district column to zero.
- Pre-printed forms sent to multi-location retailers, seasonal filers, and accounts that report retailer's use tax for the October filing period will show the zero vendor fee rate.
- Annual filers will receive pre-printed forms showing the zero vendor fee rate for RTD/CD/FD.
- Single location retailers must change the vendor fee rate on line 8a and put zero on line 8b of the DR 0100, Colorado Sales Tax Return. Single location retailer coupon books sent in January for 2010 will reflect the zero vendor fee rate for RTD, CD, and FD.
The vendor fee rates for other local sales taxes for state-collected cities and counties, county mass transit, county public safety, and local improvement districts are not changed.